Hydroxide Company has two divisions, the Blending Division and Canning Division. The Blending Division sells chemicals to the Canning Division. Standard costs for the Blending Division are as follows: Direct materials $3.00 per gallon Direct labor 2.40 per gallon The Canning Division uses the following predetermined overhead rate: Variable overhead $3.60 per gallon Fixed overhead 2.40 per gallon Total $6.00 per gallon What is the transfer price for the chemicals per gallon based on standard variable cost